Can interest expenditure exceeding 30% of EBITDA be carried forward for future deduction? If yes, how long can a company carry forward excess interest expenditure?

Deductions & Exemptions
1

Yes, any net interest expenditure exceeding the 30% EBITDA cap can be carried forward and deducted over the subsequent period, as per the provisions of Article 30 of the UAE Corporate Tax Law.
A company shall carry forward excess interest expenditure for up to ten years and deduct it against future tax periods, provided the amount does not exceed the 30% EBITDA limit for the respective period.